Capital Gains Tax Calculator India (LTCG & STCG)
Tax on a capital gain in India for FY 2026-27 (Income-tax Act 2025) and FY 2025-26: equity STCG 20%, LTCG 12.5% above ₹1.25 lakh with 2018 grandfathering, property at 12.5% or 20% with automatic CII indexation for pre-July-2024 purchases, slab-rate gains from your income, surcharge, cess, Section 54/54EC/54F, loss set-off and the date a gain turns long-term.
How it works
Equity, equity funds, REIT/InvIT units: STCG (held ≤ 12 m) 20%; LTCG 12.5% on gains above ₹1.25 lakh a year. Listed bonds, ETFs: ≤ 12 m slab, then 12.5%. Property, gold, unlisted shares: ≤ 24 m slab, then 12.5% — or 20% on (sale − cost × CII sale ÷ CII purchase) for land/buildings a resident bought before 23 Jul 2024, whichever is lower. Debt funds bought from Apr 2023: slab. Taxable gain = gain − reinvestment exemption − losses − unused basic exemption; + surcharge (≤ 15% on special-rate gains) + 4% cess
The July 2024 Budget simplified Indian capital-gains tax and Budget 2026 kept it: two holding periods (more than 12 months for listed securities and units, more than 24 months for everything else), a single 12.5% long-term rate with no indexation, and 20% on short-term gains from listed equity. Equity long-term gains up to ₹1.25 lakh a year are exempt, and for shares bought before 1 February 2018 the cost is raised to the 31 January 2018 market value (grandfathering). Short-term gains on other assets, and all gains on debt funds bought from April 2023, are simply added to your income and taxed at slab rates — the calculator works that out from your other income and tax regime. Resident individuals and HUFs who sell land or a building bought before 23 July 2024 pay the lower of 12.5% on the plain gain and 20% on the indexed gain. The calculator indexes the cost automatically with the Cost Inflation Index (376 for FY 2025-26, 384 for FY 2026-27), including any later improvement indexed from its own year. It then applies Section 54, 54EC or 54F reinvestment exemptions, capital losses, any basic exemption your other income leaves unused, surcharge and the 4% cess. If a gain is still short-term, it shows the date it turns long-term and what the tax would be then. From 1 April 2026 these rules sit in sections 196–198 of the Income-tax Act, 2025, with the same rates.
Worked example
Equity fund bought June 2021 for ₹5,00,000, sold in FY 2026-27 for ₹8,00,000 with ₹10 lakh of other income: gain ₹3,00,000, long-term; ₹1,25,000 exempt, 12.5% on ₹1,75,000 = ₹21,875, plus 4% cess ₹875 → ₹22,750. A flat bought in 2015-16 for ₹40 lakh and sold for ₹90 lakh in 2026-27: the plain gain of ₹50 lakh at 12.5% is ₹6,25,000, while the indexed cost is ₹40 lakh × 384 ÷ 254 = ₹60.47 lakh, leaving a ₹29.53 lakh gain at 20% = ₹5,90,551 — lower, so that option applies. Total income including the plain gain is ₹60 lakh, so a 10% surcharge is added: ₹5,90,551 × 1.10 × 1.04 = ₹6,75,591.
Sources: Income Tax Department: section 197, Income-tax Act 2025 · Income Tax Department: section 198, Income-tax Act 2025 · CBDT notification S.O. 3889(E): Cost Inflation Index 384 for FY 2026-27
Frequently asked questions
Does the ₹1.25 lakh exemption cover all my equity sales?
Yes — it is a single annual limit across all listed equity, equity-fund and REIT/InvIT long-term gains for the financial year, not per transaction. If you have already used part of it on other sales, enter that amount under More options.
Can I still index my house purchase from 2010?
Yes, if you are a resident individual or HUF and bought before 23 July 2024: the tax is the lower of 12.5% without indexation and 20% with indexation. The calculator indexes the cost with the CII table (167 for FY 2010-11, 384 for FY 2026-27) and picks the lower. NRIs cannot use the indexation option.
What changed with the Income-tax Act, 2025?
From 1 April 2026 the new Act replaces the 1961 Act and uses a single “tax year”. The capital-gains rates, holding periods and the ₹1.25 lakh exemption carried over unchanged; the sections are renumbered (111A → 196, 112 → 197, 112A → 198). Budget 2026 also moved share buybacks back to capital-gains taxation for shareholders.
How are short-term gains on property or gold taxed?
They are added to your other income and taxed at your slab rates. Choose “Work it out from my income and regime” and the calculator computes the extra tax the gain adds under the new or old regime, including the rebate and surcharge, or pick a fixed slab rate.
Can my low income reduce the tax on a capital gain?
Yes, for residents. If your other income is below the basic exemption limit (₹4 lakh in the new regime from FY 2025-26), the unused part is taken off special-rate gains first. The section 87A rebate, however, cannot be used against tax on equity gains.
How do I avoid tax on a property gain?
Long-term gains can be exempt if you reinvest: buy another house under Section 54 (house sold) or 54F (other asset sold, whole net sale amount reinvested for full relief), or put up to ₹50 lakh into 54EC bonds within six months. Choose the exemption and amount under More options to see the effect.
Related calculators
Uses Indian capital-gains rules for sales from 23 July 2024: FY 2024-25 and FY 2025-26 under the Income-tax Act, 1961 and tax year 2026-27 under the Income-tax Act, 2025 (rates unchanged by Budget 2026), with surcharge and 4% health and education cess. Educational estimate, not tax advice.